Keywords: Accounting system reform
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Whether the reform of the accounting system affects the corporate innovative behavior: evidence from a quasi-natural experiment

Xinmeng Hou, Hongji Xie, Shulin Xu, Zefeng Tong, Zeqi Liu
Journal: Kybernetes
Kybernetes (2024) 53 (7): 2361–2384.
https://doi.org/10.1108/K-09-2022-1321
Published: 27 March 2023
...Xinmeng Hou; Hongji Xie; Shulin Xu; Zefeng Tong; Zeqi Liu Purpose The purpose of this study is to investigate the impact of the accounting system reform on corporate innovation behavior and the heterogeneity and underlying mechanisms of this impact. This paper further aims to study the impact...
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